Archive grep finished. I reviewed all matches of "default/rcS" and "adjtime", notes are below. "rcSNOUTC" means "sources /etc/default/rcS, but does not use UTC flag" (often uses VERBOSE, sometimes FSCKFIX)

These are the packages that need fixing:

installation-guide: drop our delta to revert docs to rcS
live-build: drop ubuntu-no-adjtime.patch
lupin: scripts/local-bottom/lupin_setup needs updating
mbr: install-mbr.c needs updating; affects Debian (#813671)
sysvinit: drop our delta of reverting adjtime migration
util-linux: adjust debian/util-linux.hwclock{,-save}.upstart; docs are already adjtime

upstart: some hits in init/tests/data/*.json, unclear if affected

These packages aren't affected or already use adjtime (there's 11 of them):

adjtimex: already uses adjtime, NOT rcS (so moving there is a bug fix)
aide: uses adjtime already
android: already uses adjtime, NOT rcS (so moving there is a bug fix)
aoetools: rcsNOUTC
apache-directory-server: rcsNOUTC
apache2: rcSNOUTC
apmd: just old documentation, hwclock functionality gone
apt-cacher-ng: rcSNOUTC
backuppc: rcSNOUTC
binfmt-support: rcSNOUTC
bootcd: documentation about SULOGIN, unrelated
bootchart: rcsNOUTC
busybox: already uses adjtime, NOT rcS (so moving there is a bug fix)
chrony: already uses adjtime, NOT rcS (so moving there is a bug fix)
cinnamon-settings-daemon: already uses adjtime, NOT rcS (so moving there is a bug fix)
clock-setup: already migrates to adjtime
cntlm: rcSNOUTC
conman: rcSNOUTC
cpufrequtils: rcsNOUTC
debian-lan-config: already uses adjtime, NOT rcS (so moving there is a bug fix)
deluge: rcsNOUTC
discover: rcsNOUTC
dracut: already uses adjtime
drbl: rcsNOUTC
elasticsearch: rcsNOUTC
etcd: rcsNOUTC
fai: already uses adjtime, NOT rcS (so moving there is a bug fix)
fail2ban: rcsNOUTC
fcheck: excludes adjtime from checks, unrelated
ffproxy: rcsNOUTC
flash-kernel: rcSNOUTC
friendly-recovery: rcSNOUTC
fs2ram: rcSNOUTC
fso-frameworkd: rcsNOUTC
haproxy: rcSNOUTC
ipmitool: rcSNOUTC
jetty: rcSNOUTC
krb5: rcSNOUTC
lintian: just test files
live-config: already uses adjtime, NOT rcS (so moving there is a bug fix)
livecd-rootfs: live-build/ubuntu-cpc/hooks/051-hwclock.chroot hack (irrelevant here, but might need updating)
lizardfs: rcsNOUTC
lm-sensors: rcSNOUTC
ltsp: rcSNOUTC
mailman: rcSNOUTC
mate-settings-daemon: already uses adjtime, NOT rcS (so moving there is a bug fix)
mediatomb: rcsNOUTC
metainit: rcsNOUTC
minbif: rcSNOUTC
mountall: rcSNOUTC
mpt-status: rcsNOUTC
munge: rcsNOUTC
obs-build: creates emtpy rcS file
openafs: rcsNOUTC
phonefsod: rcSNOUTC
powerman: rcSNOUTC
powerpc-utils: tool for actually setting time skew
procps: rcSNOUTC
propellor: rcSNOUTC
refpolicy: sets SELinux policy for adjtime, unrelated
root-system: rcsNOUTC
salt: supports both locations
samhain: already uses adjtime, NOT rcS (so moving there is a bug fix)
sblim-sfcb: rcsNOUTC
selinux-basics: rcSNOUTC
shinken: rcsNOUTC
shishi: rcsNOUTC
sudo: rcSNOUTC
tcos: already uses adjtime, NOT rcS (so moving there is a bug fix)
tmpreaper: rcSNOUTC
tomcat6: rcSNOUTC
tomcat7: rcSNOUTC
torque: rcsNOUTC
ubuntu-policy: does not document UTC field in either place
ushare: rcsNOUTC
web2py: rcSNOUTC
wfrog: rcsNOUTC
wicd: rcsNOUTC
writeboost: rcSNOUTC
xorg: rcSNOUTC
zabbix: rcSNOUTC